Institutional Statement

Versión en Español

Mexico City, July 2025.
 

To the professional community of Internal Audit in Mexico:
 

This year, the Mexican Institute of Internal Auditors, A.C. (IMAI) celebrated 41 years of uninterrupted trajectory promoting excellence, ethics, and the strengthening of Internal Audit in Mexico. Throughout these more than four decades, we have built a solid community committed to professional development and integrity, as well as to the continuous improvement of organizations.

Aware of the challenges our profession faces, and with the objective of strengthening the institutional structure and generating favorable conditions for the comprehensive development of its affiliates, we are pleased to inform you that IMAI will evolve into a new legal entity: the Mexican Institute of Internal Audit, A.C., a Non-For-Profit association that represents the full continuity of our history, our principles, and our commitment to the profession, which has been formally constituted on July 24, 2025 and whose registration with the corresponding public registry instance is in process.

This evolution will allow IMAI to continue supporting generations of internal auditors in the country and accompany them with innovation and continuous commitment, through modern structures that align with the best governance practices of current times.

Among the main future benefits of this evolution are:

• The adoption of new Bylaws that strengthen participation, transparency, and accountability in the institutional performance.
• Innovative mechanisms for the periodic election of authorities in a more agile manner, which strengthens IMAI's representativeness before internal and external stakeholders.
• The implementation of solid structures for the protection of rights, the quality of services, and the expansion of our professional community.
• The protection of IMAI's financial resources through the ongoing creation of a trust for professional education. This robust financial mechanism will ensure that resources are exercised ethically, transparently, and with accountability, and that they are allocated to the exclusive purpose of supporting the development of Internal Audit in Mexico, as well as strengthening the knowledge and competencies of its practitioners.

Within the framework of this key transformation to optimize corporate governance and protect membership benefits, it is important to highlight that:

• All current IMAI members with valid membership will be incorporated into the new Institute without any additional procedures or charges, fully respecting their rights for the annual period already covered.
   
  Once this annual period concludes, and as a transitional benefit, they will not be charged the renewal fee for the following year. This provisional provision will allow members to continue enjoying the benefits of the new Institute without additional costs.
   
  Likewise, the annual affiliation fee will temporarily not be charged to professionals who are not currently IMAI members but join the new Association.

It is fundamental to emphasize that the wide range of educational resources; the physical and technological service centers and platforms; as well as the IMAI Training Program corresponding to the second half of 2025 and beyond, will maintain their current structure and operation, and any future changes will only be to strengthen them. This continuity guarantees stability, equitable access, structural solidity, and the quality of services that the Institute has consistently provided over time.

This new stage of institutional strengthening positions IMAI at the forefront in complying with governance principles and best practices, while reaffirming its fundamental purpose: to serve the community of Internal Auditors in the country with greater scope, impact, and relevance.

In this context of institutional evolution, IMAI wishes to express its deepest recognition to CPA. Juan Manuel Portal M., who after years of invaluable service as the Institute's Legal Representative, has decided to conclude his assignment once the elected authorities of the new Association take office. The leadership, ethical commitment, and strategic vision of CPA. Portal have been fundamental pillars for the consolidation of the Institute as a technical and professional benchmark in the field of Internal Audit in Mexico and Latin America. His legacy will endure in each of the achievements made and in the institutional solidity that today allows us to project ourselves into the future with confidence and responsibility.

With transparency and timeliness, IMAI will continue to communicate every advance related to this transformation stage to continue building, together with its membership, the future of Internal Audit in Mexico, committing to it the prestige, quality, and solidity that have distinguished it for 41 years, and which will continue to be the foundation for its institutional development in the decades to come.

Sincerely,
 
Mexican Institute of Internal Auditors, A.C.